A number of elections under the CIR rules have a 31 March deadline, some of which are one-off elections with permanent effect. Here's a reminder of what you need to be making sure you have in hand.
Groups need to report a reporting company which will file the group's interest cap return. The nomination must name all the UK companies in the group and be signed off by at least half of them. The deadline for this is the later of 31 March 2018 or six months after the period end. HMRC has confirmed to PwC that a nomination is required even if there is only one UK company in the group.
There are also a number of specific elections which may be relevant to you.
